The Orange County Property Appraiser's Office, under the leadership of the Honorable Amy Mercado, is responsible for identifying, locating, and fairly valuing all property, both real and personal, within the county for tax purposes. The "market" value of real property is based on the current real estate market. Finding the "market" value of your property means discovering the price most people would pay for your property in its current condition. Determining a fair and equitable value is the only role of this office in the taxing process. The property appraiser also tracks ownership changes; maintains maps of parcel boundaries; keeps descriptions of buildings and property characteristics up to date; accepts and approves applications from individuals eligible for exemptions and other forms of property tax relief; and, most importantly, analyzes trends in sales prices, construction costs, and rents to best estimate the value of all property. Visit us at www.ocpafl.org.